PARRIS N. GLENDENING, Governor

Ch. 637

[(b)] (2) The credit ALLOWED UNDER THIS SUBSECTION may not exceed 15%
of the total amount of the taxes that would have been payable if the credit were not
allowed.

(B) A PERSON THAT IS SUBJECT TO TAXATION UNDER THIS SUBTITLE MAY
CLAIM A TAX CREDIT AGAINST THE TAX IMPOSED FOR NEIGHBORHOOD AND
COMMUNITY ASSISTANCE CONTRIBUTIONS AS PROVIDED UNDER ARTICLE 83B, §
11-1004 OF THE CODE.

SECTION 3. AND BE IT FURTHER ENACTED, That the Department of Housing
and Community Development and the Department of Budget and Fiscal Planning shall
conduct a study to evaluate the effectiveness of the Neighborhood and Community Assistance
Program authorized by this Act. The departments shall include in the study (1) an assessment
of the extent to which the tax credits authorized by this Act have increased the amount of
investment in designated revitalization areas by private businesses; (2) a description of the
projects proposed for approval under this Act, including an identification of the approved and
disapproved projects; and (3) a summary of the business entities and the type and amount of
contributions qualifying for the tax credits under this Act. The departments shall report their
findings to the Senate Budget and Taxation Committee and the House Committee on Ways
and Means by October 1, 2000.

SECTION 3. 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act
shall take effect October 1, 1997.

SECTION 4. 5. AND BE IT FURTHER ENACTED, That, except as provided in
Section 3 4 of this Act, this Act shall take effect October 1, 1996 and shall be applicable
to all taxable years beginning after December 31, 1996.

Approved May 23, 1996.

CHAPTER 637
(House Bill 840)

AN ACT concerning

Prince George's County - Deputy Sheriffs - Workers' Compensation

PG 317-96

FOR the purpose of extending the presumption of compensability under the workers'
compensation law to include, subject to certain conditions, Prince George's County
deputy sheriffs who suffer from heart disease or hypertension resulting in partial or
total disability or death; requiring certain Prince George's County deputy sheriffs to
submit certain medical disclosures to the Prince George's County Sheriff; and
providing that, subject to a certain limitation, workers' compensation benefits
received under this Act are in addition to certain retirement benefits.

BY repealing and reenacting, with amendments,
Article - Labor and Employment

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